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GRI 2: General Disclosures·Disclosure GRI 2-4

Restatements of information

Q: For GRI 2-4, what data do I need to collect before I start drafting the disclosure?

Collect the previously published value or wording, the restated value, affected period and disclosure or KPI, specific reason, qualitative and quantitative effect, recalculation method, approval trail and every location where the comparative information must be updated. If there were no restatements, retain confirmation and draft a direct statement.

Q: How do I use the step-by-step 'how to prepare' section for GRI 2-4 in practice?

Use it to distinguish published prior-period information from internal pre-publication corrections, apply the documented restatement criteria, capture reasons and effects, reconcile comparative values across the reporting suite and confirm either the restatements or a direct no-restatements statement.

Q: What should I include in the evidence pack for GRI 2-4 if I want to be assurance-ready?

Prepare the previous sustainability report, restatement register, original and recalculated workbooks, old-to-new bridge, methodology or system change records, relevant transaction documents, corrected comparative tables, approvals and a cross-report consistency check.

Q: What are the assurance claims I need to verify for GRI 2-4?

The nine checks cover completeness against the restatement criteria, identification of affected periods and items, reasons, effects, quantitative change, consistency, traceability, approval and the direct statement required when no restatements were made.

Q: What are the most common mistakes or reporting gaps on GRI 2-4?

Key gaps include silently replacing a published value, giving a reason without an effect, omitting the original or quantitative change, using a generic methodology explanation, failing to identify affected periods and items, inconsistent revised values, missing significance criteria, treating an internal correction as a restatement, and saying nothing when there were no restatements.

Q: How do I turn the GRI 2-4 data into a draft narrative and content-index line?

The page includes draft-output support, including narrative starters and a GRI content-index line. You can use those to turn the collected data into a first-pass disclosure and then tailor the wording to your company’s facts.

Q: Are there example disclosures for GRI 2-4 that I can use as a model?

Yes. The synthetic examples show originally reported and restated values, the resulting change, a specific reason and the effect. A separate example shows the brief statement that can be used when no restatements were made. Adapt the structure, not the fictional facts.

Q: How should I use the Prep & Assurance workbook for GRI 2-4?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it to organise the required inputs, evidence and review steps before drafting.

Q: What is the printable Library Card for GRI 2-4 used for?

The Download Centre also includes a printable Library Card in .pdf format. It is a practical companion for keeping the disclosure requirements, preparation steps and evidence prompts in one place.

Q: Where can I find real published company reports that disclose this topic?

Use the ‘How companies report GRI 2-4 in practice’ cards. Each card links to relevant report pages and distinguishes evidence for the reason from evidence for the effect; a company example is not a model of complete compliance unless every element is supported.

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de GRI.

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Pasaporte publicado

Última revisión el 2026-07-18

Revisado por Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Material formativo de LRA · No emitido ni avalado por GRI

Norma

GRI 2: General Disclosures

Disclosure GRI 2-4

En vigor

2023-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-07-18

Material formativo de LRA · No emitido ni avalado por GRI

Para preparar esta divulgación

2campos que preparar 9afirmaciones que verificar 10áreas de evidencia 3ejemplos de informes

Foco de la divulgación

Disclosure 2-4 requires an organisation to report any restatements of information from previous reporting periods and explain the reasons for and effects of each restatement. A restatement is a revision of information previously reported for an earlier period. Internal corrections made before information is published do not constitute a restatement under Disclosure 2-4.

Restatements can arise from an error, a change in the base period or length of the reporting period, a change in the nature of the business, a change in measurement methodology or definitions, or a disposal, merger or acquisition. An ordinary year-on-year movement, a future-only methodology change, a target update or a correction that does not affect previously reported information is not automatically a restatement.

GRI Guidance says the organisation should disclose the criteria used to determine whether a change or error is significant enough to require a restatement. The assessment should consider whether the change could influence information users’ decisions. For quantitative information, the organisation should specify the quantitative change, for example by showing the originally reported value, the restated value and the resulting absolute or percentage change.

If no restatements were made during the reporting period, a brief direct statement is sufficient. Reasons for omission are not permitted for Disclosure 2-4.

The two datapoints below are an LRA operational decomposition of the reasons and effects contained within the single requirement in Disclosure 2-4-a; they are not separate official GRI disclosures.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de GRI.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Has any information published for a previous reporting period been revised, or are the identified changes only internal corrections made before publication? Can you explain, in plain business terms, why those earlier numbers or statements changed? Have you checked what the revised figures mean for the reported picture, and can you describe the impact clearly? Are the restated items traceable back to a source record or working paper so the change can be followed? Have you applied the documented restatement criteria and, if no restatements were made, prepared a direct statement to that effect?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Prior-period restatement reasons	For each revision of previously reported information, identify the affected reporting period, disclosure, table or KPI and explain the specific reason for the restatement.	Previous sustainability report, restatement register, change log, methodology note and approval record.	Finance, Sustainability Reporting and relevant topic data owners
Prior-period restatement impact	For each restatement, explain its consequences. For quantitative information, show the originally reported value, restated value and absolute or percentage change.	Original and recalculated workbook, old-to-new bridge, corrected comparative tables and cross-report consistency check.	Finance, Sustainability Reporting and relevant topic data owners

＋ Mostrar los subelementos de GRI 2-4 (lista de trabajo de LRA)

Cómo prepararlo

Compare the current draft with information published for previous reporting periods. Exclude internal corrections made before publication, ordinary year-on-year movements and future-only changes that do not revise previously reported information.

Apply the organisation’s documented restatement criteria and record why each change or error is significant enough to require revision of previously reported information.

For each restatement, record the affected period, disclosure, table or KPI and explain the specific reason for the revision.

Explain the effect of each restatement. For quantitative information, capture the originally reported value, restated value and absolute or percentage change.

Reconcile every revised comparative value across the sustainability report, ESG data book, tables, charts and GRI content index, and retain the calculation and approval trail.

If there were no restatements, add a direct statement to that effect. Otherwise, check that every qualifying restatement has both a reason and an effect and that no reason for omission is used.

Solicitar los datos

Request the restatement register, quantitative bridge and explanations

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Which information published for previous reporting periods has been revised, why was it restated, and what is the effect?

Send the request to Finance, Sustainability Reporting and the relevant topic data owners, such as HR, HSE, Operations, Procurement, Legal, Corporate Development or IT/Data. Ask only about revisions to previously published sustainability information; internal corrections completed before publication are not GRI 2-4 restatements.

Solicitud débil

Please provide the GRI 2-4 restatements disclosure data.

Por qué falla: This uses framework language only and does not tell the owner what practical records to pull, which period to cover, or what details are needed to explain the change and its effect.

Solicitud mejor

Please send the register of revisions to information published for previous reporting periods. For each item, include the affected period and KPI, originally reported and restated information, quantitative change where relevant, specific reason, effect, recalculation method, approval trail and every publication location requiring update. Confirm directly if there were no restatements.

Plantilla de correo formal

Subject: Request for published prior-period restatements and supporting records

Hi [name],

We are preparing the sustainability report and need details of any information published for previous reporting periods that has since been revised. Please exclude internal corrections completed before publication.

For each restatement, please provide:
- the affected period, disclosure, table or KPI;
- the originally reported value or wording and its published location;
- the restated value or wording;
- the specific reason for the restatement;
- the qualitative effect and, for quantitative information, the absolute or percentage change;
- the recalculation methodology and supporting source;
- the approval and control record; and
- every report, data book, table, chart or index location that must be updated.

Please also confirm the restatement criteria applied. If there were no restatements, please confirm this directly.

Thanks,
[preparer name]

Versión corta para Teams / Slack

Hi [name] — please confirm whether any information published for previous reporting periods has been restated. For each item, send the affected period/KPI, original and restated values, reason, quantitative and qualitative effect, recalculation source, approvals and every location requiring update. Exclude corrections made before publication; if there were none, please confirm that directly. Thanks.

Ejemplos sectoriales

Manufacturing

Contexto. A plant’s annual energy figure published in the previous sustainability report was recalculated after a meter mapping error was found.

Solicitud adaptada. Please share any revisions to plant data published in previous sustainability reports, including the published location, original and restated values, quantitative change, specific reason, recalculation file, affected report locations and approval details. Exclude corrections completed before publication.

Ejemplo de respuesta. Published source: 2024 Sustainability Report, energy table; Period: FY2024; Item: electricity use; Originally reported: 1,240 MWh; Restated: 1,180 MWh; Change: −60 MWh (−4.8%); Reason: meter mapping error in the published dataset; Effect: FY2024 electricity use and intensity decrease; Recalculation: Energy close workbook v4; Approved by: Site Controller; Approval date: 12 July 2025.

Financial services

Contexto. A customer count published in the previous sustainability report and ESG data book was restated after a segment-classification error was identified.

Solicitud adaptada. Please provide revisions to customer information published in previous sustainability reports or ESG data books, including the affected publication, original and restated values, quantitative change, reason, effect, recalculation record and approval.

Ejemplo de respuesta. Published sources: 2024 Sustainability Report and ESG data book; Period: FY2024; Item: retail lending customer count; Originally reported: 48,200; Restated: 46,900; Change: −1,300 (−2.7%); Reason: a segment mapping error overstated the published category; Effect: the retail lending total and segment share decrease; Recalculation: control log CL-2024-18; Approved by: Reporting Lead; Approval date: 3 February 2025.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

State which earlier reporting periods were updated, explain the basis used to identify those revisions, and describe the approach taken to calculate their impact.

Nota de contexto

Explain what the revised figures mean for the reported story, including how the updates change the reader’s understanding of the earlier periods.

Declaración sobre las variaciones

Apply the documented restatement criteria to decide whether a change or error is significant enough to influence information users’ decisions. This is GRI Guidance, not a test based on whether a change seems exceptional or relates to a material topic. For quantitative information, show the quantitative change.

Entrada del índice de contenidos

GRI 2-4 Restatements of information — [location / page] / [notes]

Centro de descargas

Herramientas y formularios de preparación

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
All revisions that meet the organisation’s documented restatement criteria have been identified.	A qualifying revision is omitted, or an internal correction made before publication is incorrectly treated as a GRI 2-4 restatement.	Restatement criteria, previous sustainability report and restatement register
Each restatement identifies the affected reporting period and disclosure, table or KPI.	Readers cannot determine which previously reported information was revised.	Restatement register and marked-up comparative tables
The reason for each restatement is specific and supported.	A generic statement such as ‘methodology updated’ does not explain what changed or why it affected previously reported information.	Change log, methodology note and supporting source records
The effect of each restatement is explained.	The disclosure gives a reason or revised value but does not explain the consequence of the restatement.	Old-to-new bridge and restatement note
Quantitative restatements show the quantitative change.	The restated value replaces the original without showing the size or direction of the change.	Originally reported value, restated value and absolute or percentage change
Restated comparative data are consistent throughout the reporting suite.	Different revised values appear in the report, ESG data book, charts or GRI content index.	Cross-report consistency check and corrected comparative tables
Each change is traceable to the original and recalculated information.	The revised value cannot be reproduced or reconciled to the previously published value.	Previous report, original calculation, recalculation and bridge
Restatements have completed the organisation’s review and approval process.	Unreviewed comparative changes reach the published report.	Review comments and final approval record
A direct statement is provided when no restatements were made.	Silence leaves readers unable to tell whether there were no restatements or the disclosure was omitted.	Final disclosure and signed restatement register or confirmation

Carencias habituales

Errores que evitar al recopilar los datos

Wrong owner askedThe team chases the disclosure lead instead of the person who actually changed the figures, so the reason and the impact are collected from hearsay rather than the source team.

Framework language used too earlyPeople ask for answers in reporting jargon instead of the business terms used by finance, HR, operations or the data owner, which slows down retrieval and creates mismatches.

Published information not identifiedThe team does not identify the previous sustainability report, period, disclosure, table or KPI that contained the information, so an internal adjustment can be mistaken for a GRI 2-4 restatement.

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Dónde suele hacer falta juicio profesional

Acquisition or disposalA transaction can lead to a restatement but does not do so automatically. Determine whether previously reported information is recalculated, which periods and indicators are affected, whether the change is retrospective and whether comparable recalculation is possible. Consider reporting entities and consolidation under Disclosure 2-2.

Estimate replaced by actual dataReplacing an estimate does not automatically require restatement. Apply the documented criteria to determine whether the revision to previously reported information is significant enough to influence information users’ decisions.

System or methodology changeDistinguish a future-only method change from retrospective recalculation, correction of an error, improved source data, or a changed definition or factor. GRI 2-4 applies when the change revises information previously reported for an earlier period.

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Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — Consumer goods manufacturing

The original 2024 figures had been reported in the organisation’s previous sustainability report. In the 2025 report, they were restated after a review found that one site had been excluded from the 2024 consolidation set.

• Total workforce — originally reported: 4,800; restated: 5,000; change: +200 (+4.2%).

• Recordable injuries — originally reported: 24; restated: 25; change: +1 (+4.2%).

Reason: a reporting-boundary error excluded one site from the published 2024 dataset.

Effect: the restatement increases both 2024 indicators; current-year figures are unchanged.

This example establishes that the information was previously published, gives a specific reason and shows the quantitative effect for each affected indicator.

Illustrative (synthetic) example — Retail logistics

The 2024 values below were published in the previous sustainability report and are restated after meter-based data replaced an estimate for one distribution centre.

• Total electricity — originally reported: 12,000 MWh; restated: 11,400 MWh; change: −600 MWh (−5.0%).

• Renewable electricity quantity — unchanged at 4,800 MWh.

• Renewable electricity share — originally reported: 40%; restated: 42% (42.1% before rounding); change: +2 percentage points.

Reason: more complete meter data reduced the total-electricity denominator while renewable electricity remained unchanged.

Effect: total electricity decreased and the renewable share increased.

This example makes the denominator logic explicit and distinguishes a percentage-point change from a percentage change.

Illustrative (synthetic) example — no restatements

The organisation made no restatements of information reported for previous reporting periods.

Where no restatements were made, GRI Guidance says a brief direct statement is sufficient.

Informes de empresas

Cómo informan las empresas sobre GRI 2-4 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados

Tanla Platforms Limited

Software and Services · India · 2025

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Tanla’s GRI 2-4 statement says that reasons and effects appear under the relevant BRSR principles (p.194). One located example states that FY2024 water data were restated ‘based on evaluation’ and presents revised values (p.222). The reason is not specific, and the cited page does not show the originally reported values or quantitative change, so both reason and effect are assessed as partial.

Sims Limited

Solid Waste Management Utilities · Australia · 2025

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Sims describes multiple restatements affecting Scope 1, Scope 2, emissions to air, intensity measures and Scope 3 categories. It identifies periods and gives specific reasons including the BSC acquisition, classification correction, additional data, new emissions software and methodology or input changes (pp.47–48; another waste restatement appears on p.53). Directional effects are given for some items, such as lower APAC and higher North America market emissions, but an original-to-restated quantitative bridge is not shown for every restatement in the overview, so effect coverage is partial.

Kakao Corp.

Media · South Korea · 2024

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Kakao’s emissions table explains that 2022 and 2023 Scope 3 values were recalculated after calculation boundaries were expanded and methodology refined in 2024 (p.144). The table presents recalculated values and notes a directional decrease for a separate emissions-intensity method change, but it does not show the originally reported values or a quantitative old-to-new bridge. Reason coverage is therefore covered and effect coverage partial.

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Escenarios para trabajar

A workforce figure is corrected in the current report’s working file before the report is published. The incorrect draft value has never appeared in published sustainability information.

PIs this a restatement under GRI 2-4?

Mostrar la respuesta modelo →

A prior-year emissions total was recalculated after a data source was replaced with a more complete one. The revised total is lower than the figure previously published, and the reporting team is deciding whether to mention only the new number.

PWhat should the preparer include alongside the updated figure?

Mostrar la respuesta modelo →

A sustainability metric for the prior year was corrected after a calculation error was found. The team has the revised value and a short note about the error, but has not yet drafted any explanation of how the correction affects the published trend.

PWhat decision should the preparer make before sign-off?

Mostrar la respuesta modelo →

The reporting team applies its documented criteria and confirms that no information published for previous reporting periods was restated during the year.

PWhat should the GRI 2-4 disclosure say?

Mostrar la respuesta modelo →

Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

GRI

GRI 2-4

dentro de GRI 2: General Disclosures

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Relacionado y explorar

Entities included in the organization’s sustainability reporting → Ficha Reporting period, frequency and contact point → Ficha Activities, value chain and other business relationships → Ficha Role of the highest governance body in sustainability reporting → Ficha External assurance → Ficha Ver todas las divulgaciones →

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Preguntas frecuentes

Preguntas que responde esta página

For GRI 2-4, what data do I need to collect before I start drafting the disclosure?+

How do I use the step-by-step 'how to prepare' section for GRI 2-4 in practice?+

What should I include in the evidence pack for GRI 2-4 if I want to be assurance-ready?+

What are the assurance claims I need to verify for GRI 2-4?+

What are the most common mistakes or reporting gaps on GRI 2-4?+

How do I turn the GRI 2-4 data into a draft narrative and content-index line?+

Are there example disclosures for GRI 2-4 that I can use as a model?+

How should I use the Prep & Assurance workbook for GRI 2-4?+

What is the printable Library Card for GRI 2-4 used for?+

Where can I find real published company reports that disclose this topic?+

Más preguntas con las que puede ayudar esta página

GRI 2-4 prior-period restatement reasons: what should I ask the data owner for?GRI 2-4 prior-period restatement impact: how do I capture it consistently for the draft?What evidence should I keep for the nine GRI 2-4 readiness checks?How do I use the GRI 2-4 evidence pack to build an audit trail?What are the common GRI 2-4 reporting gaps I should check before sign-off?How do I use the GRI 2-4 synthetic example disclosure without copying it?What should the GRI 2-4 draft-output narrative starter help me write?How do I use the GRI 2-4 content-index line in a reporting workbook?What is included in the GRI 2-4 Prep & Assurance workbook download?How do I use the GRI 2-4 Library Card PDF during drafting and review?Where do I find company report examples for GRI 2-4 on the page?How can an assurance reviewer use the GRI 2-4 page to test the draft?

Profundizar · GRI 2-4

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Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.

Restatements of information

Pasaporte publicado

Antes de empezar

Información clave que preparar

Cómo prepararlo

Request the restatement register, quantitative bridge and explanations

Notas que convierten los datos en una divulgación

Herramientas y formularios de preparación

Para cada afirmación, compruebe la evidencia

Errores que evitar al recopilar los datos

Dónde suele hacer falta juicio profesional

Ejemplos ilustrativos

Cómo informan las empresas sobre GRI 2-4 en la práctica

Pregunte al asistente de IA de Study Studio sobre esta divulgación

Escenarios para trabajar

Requisitos aplicables de GRI y divulgaciones relacionadas

Preguntas que responde esta página

Aprenda a preparar esta divulgación de principio a fin

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